https://www.taxtmi.com/caselaws?id=151513 Rule 18 of the Bihar Sales Tax Rules, 1949, requiring declarations for sales to registered dealers, was construed as directory rather than mandatory, so deduction could not be defeated solely for non-production of the prescribed form if substantial compliance and other material satisfied the taxing authority. However, the assessee's separate claim for deduction on aggregate credit sales was barred because an earlier finding that no adequate attempt had been made to satisfy the authority by other material had attained finality between the parties. On that basis, the deduction could not be reopened in the same assessment dispute. en-us Thu, 19 May 1977 00:00:00 +0530 Thu, 06 Jun 2013 17:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151513 Rule 18 of the Bihar Sales Tax Rules, 1949, requiring declarations for sales to registered dealers, was construed as directory rather than mandatory, so deduction could not be defeated solely for non-production of the prescribed form if substantial compliance and other material satisfied the taxing authority. However, the assessee's separate claim for deduction on aggregate credit sales was barred because an earlier finding that no adequate attempt had been made to satisfy the authority by other material had attained finality between the parties. On that basis, the deduction could not be reopened in the same assessment dispute. Case-Laws VAT and Sales Tax Thu, 19 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151513